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Paragraph 164 Finance Act 1988

Original text. Later amendments are not shown.

In section 130(4) (provisions for securing payment by company of outstanding tax)—

(a)

for “the Special Commissioners” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”; and

(b)

after “final” add “(notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007)”.